Michelle Graham

Withers LLP

Contact Details

Withers LLP


Michelle advises non-US individuals around the world on investing in the United States, as well as advising US individuals residing outside of the country on their US tax filings and global estate planning.  Her cross-border experience includes work in Latin America, Asia, Europe, Australia, Canada and the Middle East.  She has done a substantial amount of work for migrating clients, including corporate executives moving from state to state and abroad, and those choosing to retire or have a second home in California.  Michelle also advises on sophisticated planning issues for family businesses, including structuring and implementing intra-family sales, buy-sell agreements and family business succession planning.


Michelle is ranked in Legal Week’s Private Client Global Elite 2017, Best Lawyers in America, San Diego Super Lawyers, Women Leaders in Law and has achieved a Martindale-Hubbell AV Rating.  She frequently writes and speaks on cross-border estate and tax planning topics.  Michelle holds a B.S. from Southern Methodist University, a J.D. from University of San Diego School of Law, and a LL.M. in Taxation and M.A. in International Business from the University of San Diego.




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